{"id":1120,"date":"2015-03-12T17:37:35","date_gmt":"2015-03-12T15:37:35","guid":{"rendered":"https:\/\/visnyk.mnau.edu.ua\/?p=1120"},"modified":"2015-04-07T16:18:21","modified_gmt":"2015-04-07T13:18:21","slug":"n81v4r2014skoromna","status":"publish","type":"post","link":"https:\/\/visnyk.mnau.edu.ua\/en\/n81v4r2014skoromna\/","title":{"rendered":"Improvement of the method of chain substitutions in the analysis of the factors forming the company&#8217;s profit"},"content":{"rendered":"4(81), 2014<\/p>\n<p>UNC 658.155:65.012.12.003.1<\/p>\n<p>Skoromna O.Yu.<strong><br \/>\n<\/strong>graduate student of the Department of Finance<br \/>\nKharkov National Agrarian University named after V.V. Dokuchaev<br \/>\nKharkiv, Ukraine<\/p>\n<p>The main goal of each agrarian enterprise is profit. Profit at the same time serves the purpose and result of economic activity and is crucial for evaluating the effectiveness of the enterprise. From the quantitative and qualitative parameters of this indicator depends largely on the reliability of evaluating the effectiveness of business. This paper investigates a method of chain substitutions at the determinants of the impact on profits of farms and development of recommendations for its use in enterprises in modern conditions.<\/p>\n<p>According to the method of chain substitutions in the research process the effect of individual factors on the amount of profit on sale of agrarian products in agrarian enterprises in Kharkiv region was calculated. The use of the traditional approach to cases where the analyzed period varies financial result from the sale of (loss on profit, or vice versa) can lead to contradictory conclusions. For the calculation of impact factors in the traditional method is carried out at the prices of the base year.<\/p>\n<p>The inconsistency is due to the imperfection of the method for determining this parameter. In our opinion, the impact of changes in the volume of sales of the relevant type of products with the use of chain substitutions should be determined at the actual selling prices and the baseline volume.<\/p>\n<p>The results of the calculation method of chain substitutions at the prices of the reporting year were more objective. This is quite logical, because of the increase in sales of profitable products. Revenue is also proportionally increased or at least has a positive value. The proposed approach allows objectively assess the impact of factors on formation of profit of agrarian enterprises; avoid contradictions between the obtained estimates, and the get the efficient influence of individual factors.<!--more--><\/p>\n<p><strong>O.Yu.\u00a0Skoromna.<a href=\"https:\/\/visnyk.mnau.edu.ua\/statti\/2014\/n81v4r2014skoromna.pdf\"> Improving method of chain substitutions for analysis factors of formation of enterprise\u2019s profit<\/a><\/strong><\/p>\n<p>References:<\/p>\n<p style=\"text-align: justify;\">1. Andriichuk V. H. Ekonomika ahrarnykh pidpryiemstv : pidruchnyk \/ V. H. Andriichuk. \u2014\u00a02-he vyd., dopov. i pererob. \u2014 K. : KNEU, 2002. \u2014 624 s.<br \/>\n2. Sabluk P. T. Problemy zabezpechennia dokhidnosti ahropromyslovoho vyrobnytstva v\u00a0Ukraini v postindustrialnyi period \/ P. T. Sabluk \/\/ Ekonomika APK. \u2014 2008. \u2014 # 4.\u00a0\u2014 S. 19\u201437.<br \/>\n3. Finansy pidpryiemstv : pidruchnyk \/ A. M. Poddierohin, M. D. Bilyk, L. D. Buriak ta\u00a0in. ; Ker. kol. avt. i nauk. red. prof. A. M. Poddierohin. \u2014 7-me vyd., bez zmin. \u2014 K. :\u00a0KNEU, 2008. \u2014 552 s.<br \/>\n4. Melnyk L. Yu. Faktory vplyvu na prybutkovist ahrarnykh pidpryiemstv \/\u00a0L. Yu. Melnyk, P. M. Makarenko, L. L. Melnyk \/\/ Ekonomika APK. \u2014 2010. \u2014 # 5. \u2014\u00a0S. 79\u201486.<br \/>\n5. Savytskaia H. V. Analyz khoziaistvennoi deiatelnosty predpryiatyia : [uchebnyk] \/\u00a0H. V. Savytskaia. \u2014 M. : YNFRA-M, 2006. \u2014 423 s.<br \/>\n6. Ishchenko N. A. Faktornyi analiz formuvannia prybutku pidpryiemstva \/ N. A. Ishchenko\u00a0\/\/ Naukovi pratsi KNTU. Ekonomichni nauky. \u2014 2010. \u2014 Vyp. 17. \u2014 S. 20\u201425.<br \/>\n7. Tarasenko N. V. Ekonomichnyi analiz \/ N. V. Tarasenko. \u2014 Lviv : Mahnoliia plius,\u00a02005. \u2014 344 s.<br \/>\n8. Demchenko T. A. Metody ekonomichnoho analizu ta yikh osoblyvosti \/ T. A. Demchenko,\u00a0N. O. Lysenko \/\/ Bukhhalterskyi oblik, analiz ta audyt. \u2014 2011.\u2014 # 2.\u2014 S. 179\u2014184.<br \/>\n9. Vorobev Yu. N. Fynansov\u044bi menedzhment : ucheb. posob. \/ Yu. N. Vorobev. \u2014 Symferopol : Tavryia, 2007. \u2014 632 s.<\/p>","protected":false},"excerpt":{"rendered":"<p>Sorry, this entry is only available in Ukrainian.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,443],"tags":[460],"aioseo_notices":[],"views":1152,"_links":{"self":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/1120"}],"collection":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=1120"}],"version-history":[{"count":0,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/1120\/revisions"}],"wp:attachment":[{"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=1120"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=1120"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/visnyk.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=1120"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}